Wykorzystanie techniki komputerowej w badaniu sprawozdań finansowych
Use of Computer Techniques in the Revision of Financial Statements

Summary/Abstract: The aim of the article is to verify the hypothesis, that after the implementation of International Auditing Standards in Poland, it is necessary to perform audit with the use of computer techniques. In order to reach the stipulated aim, the authors performed the analysis of the literature and auditing standards for polish statutory auditors, and utilized their practical knowledge in the thematic area.The paper presents the sorts of information technologies that are used in the audit. Afterwards, asa result of the analysis of the audit process, the key elements of the auditor’s performance, were chosen in order to highlight the necessity of IT tools application to the process. Lately applied International Auditing Standards, as well as practical attitude to the revision of financial statements show the needto apply computer techniques to the audit processes performed by independent auditors in Poland.

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